Not sure about this, can anyone clarify...
A trading company is 100% owned by a holding company. The holding company has 1 director who is 100% shareholder. The trading company has one director (not the director/shareholder of the holding company).
The holding company normally receives a dividend from the trading company, and the controlling director/shareholder of the holding company receives a dividend from the holding company.
Can the controlling director receive a directors pension contribution from the trading subsidiary with corresponding corporation tax relief for the trading company?